In Spain, there is no nationwide registration or permit system for short-term rentals. Regulations vary significantly depending on the autonomous community or municipality. In most places, registration is required to obtain the license for legal operation. The process generally involves submitting a Responsible Declaration (Declaración Responsable), and in some regions, a Digital Visa may also be required. Once registered, the property is assigned a registration number, which must be prominently displayed in all advertisements and online listings. Highlighted below are the requirements for popular regions:

Andalusia (e.g., Granada): Property owners must register with the Andalusian Tourism Registry to operate short-term rentals. This involves submitting a sworn declaration (Declaración Responsable) along with documents like proof of ownership and insurance. Properties must adhere to specific quality standards, including minimum size requirements and essential amenities such as Wi-Fi and air conditioning. Additionally, certain property types and locations are subject to specific regulations.

Madrid: Hosts are required to obtain a tourism license and ensure the property has a separate street entrance from any permanent residential units. A responsible declaration must be submitted, and properties are subject to inspection within three months of registration.

Barcelona and Other Regions: Stricter regulations, including specific licensing requirements and zoning restrictions to manage the impact of short-term rentals on housing availability and local communities.

In Spain, operating a short-term rental often requires obtaining permissions from various parties, depending on regional and local regulations.

In many regions, local council approval is required to operate a short-term rental. This may include registering the property, adhering to local regulations regarding safety and health.

The Spanish government is reforming property laws to give neighbors more control over short-term rentals in shared buildings. Three-fifths of other property owners in a building must approve before an apartment can be listed on platforms like Airbnb. These reforms are part of broader efforts to prevent housing market abuses, reduce housing stress, and curb rising costs, especially in cities and tourist hotspots.

In Spain, short-term rental income is taxable depending on whether you are a resident or non-resident. The two major taxes that affect short term rentals are;

1. Income Tax (Rental Tax):

   ◦ Non-residents must file quarterly tax returns at a rate of 24% on gross rental income. No deductions are allowed.

   ◦ EU, Norwegian, or Icelandic residents remits tax at 19% rate, and deductions for expenses like mortgage interest, insurance, and maintenance are permitted.

2. VAT (IVA):

   ◦ VAT is only applied to holiday rentals if hotel-like services (e.g., regular cleaning, reception services) are provided. In this case, VAT must be charged at a 10% rate.

   ◦ If no such services are provided, the rental is VAT-exempt.

Quarterly and Annual Filings:

◦ EU, Norwegian, or Icelandic residents file their income taxes annually while non-residents with rental income must file quarterly tax returns if they have a positive net income. If there are losses, only an annual return is required.

No, there is no national tourism fund in Spain; instead tourist taxes are imposed at the regional or municipal level, with regions like Catalonia, the Balearic Islands, and Valencia charging visitors staying in short-term accommodations. These taxes vary typically ranging from €0.50 to €4 per person, per night depending on the type of accommodation. Highlighted below are the tourist taxes of popular places in Spain.

Barcelona: Visitors pay a municipal tax of €3.25 per night, plus a regional tax of €2.25 for apartments.

Cities in Catalonia: €1 per night for tourist rentals and €3 for luxury accommodations. The tax is applied for a maximum of 7 consecutive nights.

Balearic Islands:

The tax rate vary by accommodation type and season, with higher rates during peak season ranging from €1 to €4 per night. Children under 16 are exempt.

In Spain, short-term rental property owners and managers must comply with strict guest registration and reporting procedures to Guardia Civil, which is the Spanish Civil Guard responsible for public safety and order:

• Collect guest information, including full name, passport or ID number, date of birth, nationality, and dates of stay.
• Guests must fill out a registration form upon arrival, and the property owner must securely store this information.
• Every booking must be reported to the Guardia Civil within 24 hours of guest arrival, either through their website or the official police website.
• Property owners must retain guest records, including signed contracts and passport copies, for at least 3 years for potential inspections.

Short-term rental (STR) owners in Catalonia can visit the Mossos d'Esquadra (Catalan police) website to register their property and access the necessary guest registration forms. These forms must be filled out and submitted to the police each time they host new guests.

Yes, Spain has national health and safety requirements for short-term rentals, often supplemented by regional and local regulations. These standards ensure adequate sanitation, ventilation, safe electrical and gas systems, and fire safety equipment like smoke detectors and extinguishers. Properties must meet occupancy limits and may need to be accessible to people with disabilities. Regional governments may add stricter rules, and non-compliance can lead to fines or closure. Property owners should stay informed about local regulations to ensure compliance.

Yes, in Spain, there are platform accountability requirements for short-term rental platforms like Airbnb, Booking.com, and others. These regulations are designed to ensure that platforms comply with local laws and contribute to the regulation of the short-term rental market.

• Platforms are required to verify that properties listed on their sites are legally registered with the appropriate local authorities. This often includes ensuring that the property has a valid registration number, which must be displayed in the listing.
• In some regions, platforms may be required to collect tourist taxes from guests on behalf of the property owners and remit these taxes to the local government.
• Platforms may also be required to report rental income to the tax authorities to ensure that property owners are declaring their earnings.
• Platforms must comply with regional and municipal regulations governing short-term rentals. This includes removing listings that do not meet legal requirements or are operating without the necessary permits.
• Some regions may require platforms to share data with local authorities, including details about bookings, to help monitor and regulate the short-term rental market.
• Platforms that fail to comply with these requirements may face fines and other legal consequences. For example, listing unregistered properties or failing to collect and report taxes can result in significant penalties.

These platform accountability measures are part of Spain's broader efforts to regulate the short-term rental market, protect housing availability for locals, and ensure that all participants in the market are contributing fairly to the local economy.

Yes, Spain has anti-discrimination laws that apply to short-term rentals (STRs) to ensure equal access to accommodation for everyone. Key aspects include:

1. Spanish Constitution: Guarantees equality and prohibits discrimination in all sectors, including housing.
2. Equal Treatment Law: Prohibits discrimination based on race, gender, nationality, disability, and other factors in housing and STRs.
3. Disability Access: Requires STRs to be accessible to individuals with disabilities where applicable.
4. Consumer Protection Laws: Prevent discriminatory practices in STR services.
5. Platform Compliance: Platforms like Airbnb must enforce anti-discrimination policies, and violations can result in account suspension or penalties.

In short, property owners and platforms must comply with these laws to ensure non-discriminatory access to STRs and avoid legal consequences.

Yes, in Spain, there are data sharing requirements for short-term rental property owners and platforms, particularly related to guest information and tax reporting. These requirements help maintain public security and ensure compliance with tax regulations.

Property owners and managers must share guest details (e.g., full name, passport/ID number, nationality, dates of stay) with the local police or Guardia Civil within 24 hours of arrival. This is typically done via an online system.

Platforms like Airbnb and Booking.com may be required to share rental income data with Spanish tax authorities to ensure property owners are accurately declaring income for tax purposes.

Any personal data collected from guests must be handled in compliance with the General Data Protection Regulation (GDPR). This means property owners and platforms must ensure guest data is processed lawfully and securely, and only shared with authorized entities, such as local authorities.

These data sharing requirements are in place to promote transparency, ensure safety, and enforce tax compliance.

No, Spain does not have a specific national insurance requirement for short-term rental (STR) properties. However, while there is no mandatory insurance at the national level, it is highly recommended for property owners to have adequate insurance to protect against potential risks associated with short-term rentals.

Owners are encouraged to have home insurance that covers damages to the property, including those caused by guests. Some insurance policies may not cover STRs, so specific coverage for holiday rentals might be required.

It is advisable for STR owners to obtain liability insurance to protect against claims for personal injury or damage caused to guests or third parties while staying at the property.

Some regions or municipalities may have their own insurance recommendations or requirements, especially for tourist licenses. For example, specific liability coverage may be required to obtain or maintain a license for STR operations. Like in Andalusia VUT/STR owners must have adequate insurance coverage to protect against potential damages, injuries, or other liabilities that may arise during a guest’s stay. This requirement ensures that property owners and guests are protected in the event of accidents or disputes.

Some platforms, like Airbnb, offer host protection insurance, but this may not cover all situations. Owners should review the terms of such policies and consider additional insurance to cover gaps.

Although not nationally mandated, having appropriate insurance is crucial for minimizing risks and ensuring legal and financial protection when operating a short-term rental in Spain.

In Spain, zoning and cultural heritage laws impact short-term rentals (STRs), with most regulations managed at regional and municipal levels:

1. Zoning Laws: Local governments regulate where STRs can operate, often designating areas for residential, commercial, or tourist use. Some areas may restrict STRs to prevent overcrowding and protect housing availability.

2. Cultural Heritage Laws: Spain’s Law on Cultural Heritage protects historic buildings and areas, imposing strict regulations on STRs in these zones. Modifications or usage of STRs in such areas may be limited to preserve historical integrity.

3. Local Restrictions: Cities like Barcelona, Madrid, and Palma de Mallorca have stricter zoning laws for STRs, particularly in high-demand tourist or cultural heritage areas, to preserve local housing.

Impact: STRs may face restrictions or prohibitions in certain zones, especially in historic areas. Property owners must comply with both national and local laws to ensure their STRs operate legally.

Yes, environmental regulations in Spain can affect short-term rentals (STRs), particularly those aimed at promoting sustainability and reducing the environmental impact of tourism.

STR properties may be required to meet certain energy efficiency standards, particularly in regions that have implemented environmental measures. This may involve ensuring proper insulation, using energy-efficient appliances, and providing energy performance certificates (EPCs) for properties.

Property owners must comply with local waste management regulations, which often include proper recycling and disposal of waste. Some municipalities require STRs to provide clear recycling guidelines for guests.

In regions facing water shortages, such as the Balearic Islands, there may be restrictions on water usage. STR owners may be required to implement water-saving measures, like low-flow faucets or encouraging guests to conserve water.

Some regions promote eco-friendly tourism, encouraging STR owners to adopt sustainable practices, such as reducing energy consumption, minimizing waste, and sourcing local products for guests.

In regions like the Balearic Islands, part of the tourist tax collected from guests is used to fund environmental and sustainability projects. This indirectly affects STRs, as guests contribute to these initiatives through the tax.

These environmental regulations are aimed at reducing the environmental footprint of tourism and encouraging more sustainable practices within the short-term rental industry. STR owners should stay informed about local environmental laws to ensure compliance.

Yes, Spain has national tenant protection laws, primarily through the Spanish Urban Lease Law (LAU). Key protections include:

1. Eviction Protection: Tenants can't be evicted without a court order.
2. Security of Tenure: Tenants have the right to stay as long as they comply with the lease.
3. Deposit Protection: Deposits must be handled fairly, often through a government body.
4. Fair Contract Terms: Contracts must be transparent and fair.
5. Habitability Standards: Properties must meet basic living and safety standards.

These laws mainly apply to long-term rentals but also influence short-term agreements.

Foreign property owners in Spain who rent out short-term rental (STR) properties must comply with several reporting requirements:

1. Tax Reporting: Non-resident income tax is 19% for EU/EEA members, and 24% of the total income for non EU members without deducting any expenses from the rental income. They will have to pay 24% of the full income without deducting expenses such as the IBI, depreciation, mortgage interest, community expenses, insurance, management fees, etc.. must be declared quarterly using the Modelo 210 form. VAT may apply if hotel-like services are offered.

2. Tourist License & Registration: A tourist license and property registration with local authorities are required, with potential fines for non-compliance.

3. Guest Registration: Owners must report guest details (e.g., names, passport numbers, dates of stay) to the local police or Guardia Civil within 24 hours.

4. Annual Property Tax (IBI): Owners must pay annual property tax based on the property's cadastral value.

5. Wealth Tax: If total assets in Spain exceed a threshold, wealth tax may apply.

6. GDPR Compliance: Guest data must be handled according to GDPR regulations.

Non-compliance can result in fines or legal actions.

Yes, in Spain, digital platforms like Airbnb, Booking.com, and other short-term rental platforms must comply with certain regulations that govern their operations. These regulations are designed to ensure transparency, consumer protection, and legal compliance with local and national laws.

Platforms are required to ensure that properties listed for short-term rentals are properly registered with local authorities. This often includes displaying a valid registration or license number in the listing, as required by local regulations.

Platforms may be required to collect tourist taxes on behalf of property owners and remit them to the relevant local authorities. Additionally, platforms must share income data with tax authorities to ensure property owners are complying with tax laws.

Platforms must comply with the General Data Protection Regulation (GDPR) when handling guests’ and hosts’ personal data, ensuring that data is processed lawfully, securely, and only for authorized purposes.

In some regions, platforms can be fined or penalized if they allow unregistered or non-compliant properties to be listed on their websites. They are responsible for ensuring that hosts meet local legal requirements.

Platforms must display transparent pricing, including all taxes and fees, to ensure consumers are fully aware of the costs upfront, as per consumer protection laws.

These regulations ensure that digital platforms operating in Spain are accountable for the properties they list and help maintain legal and tax compliance within the short-term rental market.

Yes, Spain's consumer protection laws impact short-term rentals (STRs):

1. Transparent Pricing: All fees and taxes must be clearly disclosed.
2. Accurate Listings: Properties must match their descriptions; otherwise, guests can seek refunds.
3. Health and Safety: STRs must meet safety and sanitary standards.
4. Right to Information: Guests must receive all relevant property details.
5. Fair Cancellation Policies: Policies must be clear and compliant with consumer laws.
6. Data Protection: Compliance with GDPR for guest data is required.
7. Dispute Resolution: Guests can pursue legal action if their rights are violated.

These laws ensure guest rights and safety in STRs.

Non-resident short-term rental property owners in Spain must:

1. Obtain a Tourist License: Required for legal rentals, with the process varying by region.
2. Register the Property: With local tourism authorities to ensure compliance with regional laws.
3. Pay Taxes: Rental income is taxed at 19% for EU/EEA residents and 24% for others. VAT may apply for hotel-like services.
4. Pay Property Tax: Annual property tax (IBI) is based on cadastral value.
5. Follow Regional Rules: Each region has specific regulations for licensing, occupancy, and safety.
6. Register Guests: Guest details must be reported to local police via an online system.
7. Comply with GDPR: When handling guest information.
8. Consider Management: Many hire local managers for operations and compliance.
9. Ensure Insurance: To protect against liabilities.

These steps ensure legal and safe operation of short-term rentals in Spain.

Sources for Information

1. Spanish Tax Agency (Agencia Tributaria): www.agenciatributaria.es
2. Tourism Authorities of Autonomous Communities:

• Catalonia: www.gencat.cat
• Andalusia: www.juntadeandalucia.es
• Madrid: www.madrid.org

1. Local Municipal Websites: Each municipality often provides detailed information on their official websites regarding local regulations and registration processes.
2. General Information on Property Rentals in Spain: Spain Property Insight
3. GDPR Compliance: EU GDPR Information

In Spain, there are no specific national regulations solely for short-term rentals during special events. However, local governments in various cities and regions may implement temporary or additional regulations during major events to manage the influx of visitors and maintain public order.

Some cities may impose price controls or caps on rental prices to prevent excessive price hikes during high-demand periods, such as festivals, conferences, or sporting events.

Local authorities may increase inspections of short-term rental properties during special events to ensure compliance with health, safety, and occupancy regulations.

Temporary regulations might enforce stricter occupancy limits to ensure safety and prevent overcrowding.

Noise ordinances may be more strictly enforced, with potential fines for violations during special events.

In some cases, property owners may be required to obtain temporary permits to rent out their properties during large events.

These regulations are typically decided by local governments rather than at the national level, so it’s important for property owners and managers to stay informed about any temporary rules that may apply during special events in their area.

Yes, in Spain, there are penalties for violating short-term rental (STR) regulations, which include:

1. Fines: Ranging from €600 to over €60,000 for operating without a license, failing to report taxes, or not registering guests with authorities.
2. Suspension: Authorities can suspend a property's rental operations for non-compliance, such as lacking a license or failing to meet safety standards.
3. Criminal Charges: Severe cases, such as large-scale tax evasion, can lead to criminal charges, including imprisonment.
4. Platform Penalties: STR platforms can remove or suspend property listings for non-compliance.
5. Legal Action: Guests can sue property owners for discrimination or misleading listings, potentially leading to compensation payments or fines.

These penalties ensure compliance with Spain's STR regulations.